GST timing for Toll-Operate-Transfer concessions: concessionaires pay integrated tax when operation and maintenance expenses are charged to escrow acc...
Input tax credit conditions for concessional service rates permit limited same-line credits for hotels, catering, and electrically operated vehicle se...
Registration exemption for persons exclusively making taxable supplies on which tax is payable under reverse charge will not apply to persons engaged in supplying used cooking oil, plastic waste and scrap, tyre waste and scrap, metal scrap, or electrical and electronic waste and scrap. The excluded goods are identified by specified Customs Tariff headings or chapters. The substituted proviso to Notification No. 5/2017-Central Tax takes effect from 1 November 2026, placing suppliers of these goods outside the notification's exemption.
Registration exemption for persons exclusively making taxable supplies on which tax is payable under reverse charge will not apply to persons engaged in supplying used cooking oil, plastic waste and scrap, tyre waste and scrap, metal scrap, or electrical and electronic waste and scrap. The excluded goods are identified by specified Customs Tariff headings or chapters. The substituted proviso to Notification No. 5/2017-Central Tax takes effect from 1 November 2026, placing suppliers of these goods outside the notification's exemption.
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TaxTMI 
TaxTMI 
